Foundations and associations are subject to a special regime, being exclusively subject to the obligations set forth in articles 39 of Law 10/2010 and 42 of its Regulations.

The supervision of compliance with these obligations corresponds to the Protectorate, in the case of foundations, and to the body in charge of verifying its constitution, in the case of associations. Said organisms shall inform the Secretariat of the Commission in a reasonable manner when they detect breaches.

Although foundations and associations are not included by Law 10/2010 in the supervisory perimeter of the Executive Service, they are subject to the obligations of informing the Executive Service of the facts that may constitute evidence or proof of money laundering or terrorist financing and to send to the Executive Service as much documentation and information as it requires in the exercise of its powers as a Financial Intelligence Unit.